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2022 (3) TMI 1323
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.... Shri P. Gopakumar, Addl. Commissioner(AR) for the Respondent ORDER The only issue that arises for my consideration is whether the authorities are correct in rejecting the refund claim of the appellant made under Section 11B of the Central Excise Act, 1944? 2.1. Brief facts which are relevant for my consideration are that the appellant, a holder of service tax registration under the cat....
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....compliance to be availed by non-filers; that Section 109 ibid. prescribed that any amount paid in pursuance of the declaration made under VCES shall not be refunded, and hence the refund claim filed under the above Scheme was liable for rejection. The appellant filed a detailed reply in response to the show-cause notice but, however, in the adjudication, the Assistant Commissioner sanctioned only ....
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....such tax being due, the declaration itself should be treated as non-est; iii. Tax due would mean the service tax due payable under Section 73A of the Finance Act, 1994, but would not include the one which is paid as on 01/03/2013; iv. The Scheme does not authorise for rejection of a refund; v. The amount paid by the appellant was when the issue of taxability of Foreman C....
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.... Hence the decisions / orders relied on by the appellant which are mainly on Section 11B per se are not applicable to the facts of the present case. 6.2. Section 109 of the Scheme reads as under:- No refund of amount paid under the Scheme.-any amount paid in pursuance of a declaration made under sub-section (1) of Section 107 shall not be refundable under any circumstances. By readi....